Global

Details

  • Service: Tax, Global Mobility Services
  • Type: Regulatory update, Survey report
  • Date: 2/26/2014

Special considerations for short-term assignments 

Taxation of international executives
Residency rules
Payroll considerations
Taxable income
Additional considerations


For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.


Residency rules

Are there special residency considerations for short-term assignments?


No. An individual is assumed to be resident if he/she either maintains any kind of accommodation, or is physically present, under circumstances indicating that his/her abode will not be temporary.


back to top

Payroll considerations

Are there special payroll considerations for short-term assignments?


No. As a rule the tax on employment income is levied by way of withholding through the employer. If no permanent establishment of the employer exists in Austria, a tax consultant can handle the withholding or income tax will be paid by assessment.


back to top

Taxable income

What income will be taxed during short-term assignments?


If the center of vital interest of the assignee is not located in Austria, he/she will be taxed on his/her Austrian-sourced income.


back to top

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Austria?


Information not available.




© 2014 KPMG Alpen-Treuhand AG Wirtschaftsprfungs - und Steuerberatungsgesellschaft (Wien), an Austrian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

 

Share this

Share this

Contact

 Austria – Topics

Taxation of international executives